Identifying types of adjusting entries

A select list of transactions for Anuradha”s Goals follows:

3

Apr 1

Paid six months of rent, $4,800.

10

Received $1,200 from customer for six-month service contract that began April 1.

15

Purchased computer for $1,000.

18

Purchased $300 of office supplies on account.

30

Work performed but not yet billed to customer, $500.

30

Employees earned $600 in salary that will be paid May 2.

2

Requirement

1. For each transaction, identify what type of adjusting entry would be needed.